Could Your Restaurant Be Owed a Section 301 Tariff Refund? Here’s What You Should Know

You Might Be Leaving Money on the Table—Literally

Let’s start with a question that’s probably not on your radar:
Did your restaurant import any equipment, supplies, or ingredients from China between 2018 and now?

If the answer is yes—or even maybe—then you might be owed a refund from the U.S. government. No gimmicks, no shady fine print. Just a strange wrinkle in trade law that’s created real, often overlooked Section 301 refund opportunities.

And for small restaurant owners, every dollar counts. You’re juggling tight margins, unpredictable costs, and constant pressure to do more with less. A refund, even a small one, can be the difference between staying lean and feeling squeezed.

So let’s break this down: what’s happening, what you need to know, and how to find out if your business is due a payout.

What Are Section 301 Tariffs, and Why Do They Matter to Restaurants?

Section 301 tariffs were part of a broader U.S. trade strategy aimed at penalizing China for what the U.S. deemed unfair trade practices. These tariffs started rolling out in 2018 and applied to thousands of imported items—everything from high-tech electronics to food packaging and kitchen equipment.

What most restaurant owners didn’t realize was just how many everyday, seemingly mundane goods were on that list. Things like:

  • Commercial ovens

  • Stainless steel prep tables

  • Refrigerators and freezers

  • Disposable packaging

  • Certain imported noodles, oils, and spices

Even if your vendor didn’t mention it, the added cost from these tariffs often got baked into the final price. You paid more—sometimes significantly more—without even realizing why.

Why Are Refunds Available Now?

A group of importers challenged these tariffs in court, arguing that the process the government used to implement them was legally flawed. In 2022, a federal court agreed in part, cracking the door open for refunds on past payments—if businesses act quickly.

The result? Thousands of companies now have a narrow window to file claims for refunds on tariffs they paid years ago.

And here’s the kicker: many large corporations already jumped in line, filing claims with trade attorneys and customs brokers. But small and mid-sized businesses—especially restaurants—are still in the dark.

You probably didn’t even know you had a chance at money back. That’s not your fault. The process isn’t exactly advertised, and it’s certainly not designed for busy owners managing staff, menus, and the daily chaos of food service.

What Could You Get Back?

Every case is different, but here’s what we’re seeing with our food & beverage clients:

  • A small café in California recovered $4,200 for tariffed equipment and packaging

  • A multi-location fast-casual chain received nearly $38,000 for large kitchen appliances and import-heavy inventory

  • Even businesses with limited import exposure found $2,000–$5,000 in recoverable overpayments

For most, it’s money they didn’t know was on the table. They assumed higher costs were just part of inflation or pandemic-era shortages. But with the right review, those hidden fees became real refunds.

Let’s be honest—it’s not a lottery ticket. But it is money you shouldn’t have had to pay in the first place. And in a business where every dime counts, that’s meaningful.

What’s the Catch?

The catch? It’s not a simple refund form. The process is layered, and the government isn’t sending out reminder notices.

Here’s what’s involved:

  1. Identify qualifying imported goods (this means checking customs entry data).

  2. Match those goods to specific tariff codes from the Section 301 lists.

  3. File the refund request using proper documentation, often through Customs and Border Protection (CBP).

Oh, and there are strict deadlines depending on when the goods were imported—some claims must be filed within 180 days of certain court rulings or agency actions. So timing isn’t just important; it’s everything.

Why Most Restaurants Miss This

Let’s be real: restaurant owners aren’t trade lawyers. You’re not combing through CBP bulletins between lunch rush and inventory. You’re focused on staying open, staying staffed, and staying relevant.

Plus, most accountants and bookkeepers don’t even touch international trade. It’s outside the scope of your average CPA firm.

And yet, that’s why this refund window is so often missed. It’s a tax-adjacent opportunity that lives in a kind of gray area—too specialized for generalists, and too under-the-radar for busy operators to pursue on their own.

So, Can We Help? Actually, Yes.

We specialize in high-complexity tax and advisory services, especially for food & beverage businesses like yours. When we saw what was happening with Section 301 refunds, we didn’t just wait—we built a review process tailored for small restaurants.

Here’s what we offer:

  • A quick assessment of your vendor/import activity

  • Review of tariff classifications and import documentation

  • Coordination with trade specialists and customs professionals

  • Filing support to get your refund claim submitted correctly and on time

We’re not here to send you a 40-page legal memo. We’ll tell you, in plain English, if it’s worth pursuing—and then help you go after it without disrupting your business.

Final Thoughts: You Took the Hit Then—Don’t Miss the Refund Now

You absorbed the cost of tariffs when they hit. You adjusted your menu prices, cut costs where you could, and kept serving your community. Now that the system is offering a refund—even a partial one—you deserve to see if you qualify.

This isn’t about loopholes or shady write-offs. It’s about correcting a financial hit you didn’t sign up for. And with deadlines looming, the window to act is shrinking fast.

So let’s get you answers. Even if you’re not sure where to start, we’ll take a look, ask the right questions, and show you what’s possible. No pressure—just clarity.

Other Scale CPA Articles

Understanding 5, 7, and 15-Year Property Classifications for Restaurants

The 5, 7, and 15-Year Property Classifications: What Every Restaurant Owner Should Know Running a restaurant is a delicate balance of managing costs, maintaining quality, and making smart financial decisions. One area that often gets overlooked? How the IRS categorizes your assets. The way your restaurant’s equipment, furniture, and improvements

Read »